Intro
This dashboard include several types of results:
- Decomposition of VAT GAP
- Policy Simulation
- Structure of non-refundable VAT by sectors
- Estimation of tax expenditures
- Estimation of effective VAT rates
- Distributional impacts of a policy on households by COICOP
Definitions for VAT-GAP:
- Total VAT Gap: difference between the VAT control total and
benchmark VAT;
- Policy Gap: additional revenue that would be gained if the tax
relief granted through policy decisions was eliminated; and
- Compliance Gap: Total VAT gap less the component attributable to
policy decisions.